PRITHVI EMPIRE PVT LTD vs. INCOME TAX OFFICER WARD 4(1) THANE AND ORS
What did the High Court hold?
The High Court held that the petitioner should pursue its appeal already filed before the Commissioner of Income Tax (Appeals) against the impugned assessment order. The petitioner was permitted to raise contentions regarding the impugned notice and order becoming untenable in light of the decision in 'Hexaware'. Furthermore, the petitioner was allowed to file an application before the appellate authority praying for the appeal to be disposed of in view of the 'Hexaware' decision. The appellate authority was directed to expeditiously consider such an application and all contentions raised. The Court also ordered that until the proceedings before the appellate forum are decided, the impugned assessment shall not be acted upon. All contentions of the parties on the pending proceedings were expressly kept open. The ratio is that when an appeal is already filed, the assessee should pursue it before the appellate authority, who should consider the impact of subsequent judgments and dispose of the matter expeditiously.
What were the facts?
The petitioner, Prithvi Empire Pvt. Ltd., filed a writ petition before the Bombay High Court challenging an impugned order and notice. The petitioner conceded that it had already filed an appeal against the same impugned order before the Commissioner of Income Tax (Appeals). The High Court noted that in similar circumstances, it had previously directed assessees to pursue their appeals before the appellate authority and make interim applications for disposal of appeals in light of the decision in 'Hexaware'. The Court referred to its orders in 'Rajan Pradeepkumar Dubey vs. Income Tax Officer' and 'Astra Exim Pvt. Ltd. vs. The Income Tax Officer'. The present petition was disposed of in terms of the order passed in those similar cases.
What were the issues?
1. Whether the petitioner should pursue its appeal before the Commissioner of Income Tax (Appeals) when a writ petition is pending before the High Court challenging the same order and notice? The petitioner argued that it had already filed an appeal before the CIT(A) and was seeking guidance from the High Court. The Revenue did not record any specific arguments in the judgment. The High Court's decision hinges on the principle of allowing assessees to exhaust alternative remedies, particularly when appeals are already pending before the appropriate appellate authority, and to consider the impact of subsequent judicial pronouncements like the 'Hexaware' decision on the pending appeals. The issue is essentially about the appropriate forum for adjudication when an appeal is already filed.
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Cause title — parties, addresses and appearances
O R D E R i) The petitioner shall pursue its appeals already filed before the Commissioner of Income-tax (Appeals), against the impugned assessment order. It is open to the petitioner to raise contentions on the impugned notice and the order having become untenable, in the light of the decision of this Court in Hexaware. ii) We also permit the petitioner to file an application before the appellate authority praying that the appeals be disposed of in view of the decision of this Court in Hexaware. If such an interim application is made, certainly the appellate authority shall expeditiously consider the petitioner’s application and all contentions raised thereon. iii)Until the proceedings before the appellate forum are decided, the impugned assessment shall not be acted upon. iv)All contentions of the parties on the pending proceedings are expressly kept open.”
As it is fairly conceded at the bar that the view taken by this Court in Rajan Pradeepkumar Dubey (supra) as also Astra Exim Pvt. Ltd. (supra) would be applicable in the present case, we dispose of this petition in terms of the following order: O R D E R (i)The petitioner shall pursue its appeals already filed before the Commissioner of Income-tax (Appeals), against the impugned assessment order. It is open to the petitioner to raise contentions on the impugned notice and the order having become untenable, in the light of the decision of this 07 October 2024 Kiran Kawre
903-WP-13763-2024 (C).DOC Court in Hexaware. ii) We also permit the petitioner to file an application before the appellate authority praying that the appeal be disposed of in view of the decision of this Court in Hexaware. If such an interim application is made, certainly the appellate authority shall expeditiously consider the petitioner’s application and all contentions raised thereon. iii) Until the proceedings before the appellate forum are decided, the impugned assessment shall not be acted upon. iv) All contentions of the parties on the pending proceedings are expressly kept open. (FIRDOSH P. POONIWALLA, J.) (G. S. KULKARNI , J.) 07 October 2024 Kiran Kawre
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